TB MC Qu. 04-66 Nagle Inc. uses a job-order costing system.... Nagle Inc. uses a job-order costing system in which any underapplied or overapplied overhead is closed out to cost of goods sold at the end of the month. In October the company completed job 043G that consisted of 13,600 units of one of the company's standard products. No other jobs were in process during the month. The job cost sheet for job 043G shows that the total cost for the job was $734,400. During the month, the actual manufacturing overhead cost incurred was $179,930 and the manufacturing overhead cost applied to job 043G was $194,600. Also during the month, 7,600 completed units from job 043G were sold. No other products were sold. The cost of goods sold that would appear on the Income statement for October is closest to O$395730 $734400 O$719730 $425,070